CORPORATE GOVERNANCE PRACTICES AND FINANCIAL REPORTING QUALITY IN NIGERIA

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ABSTRACT

Specifically, the study looked at the interactions between corporate governance mechanisms and quality of financial reporting. Presumably, if a company has implemented and practiced a higher level of corporate governance, future deficiencies are expected to be averted. Some of these mechanisms include board independence, board size, audit committee effectiveness and ownership concentration, among others. However, deficiency in the application of these mechanisms, would lead to quality of financial reporting been compromised. On that note, the study tries to assess the impact of those mechanisms on the financial reporting quality.

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